GRIFFIN B. BELL, Circuit Judge:
This appeal presents the contention that the District Court erred in failing to apply § 1341 of the Internal Revenue Code of 1954 in a refund suit brought by taxpayers. The taxpayers, who are husband and wife, filed joint tax returns. Mrs. Maxwell had an interest under the Texas law in the community properties involved coextensive with that of her husband. However, Mr. Maxwell was the moving party in the matters under discussion...
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